A bill to amend title II of the Social Security Act to provide that social security credits based on self-employment income shall be available only to the extent that the self-employment tax has been paid with respect to such income.

Summary

Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to prohibit the payment of benefits based on self-employment income if the self-employment tax on such income has not been paid. Directs the Secretary of Health and Human Services to maintain records on the amount of self-employment tax which has been paid and to provide, upon request, information on delinquent and insufficient payments. Specifies the evidentiary weight to be afforded to such records and establishes procedures for the correction of errors. Amends the Internal Revenue Code to allocate sums derived from a partial payment of income tax to satisfy the self-employment tax imposed for old age, survivors and disability insurance before applying such sums to satisfy the income tax liability of the taxpayer. Specifies the amount of self-employment tax that shall be deemed received and credited for benefits in the case of a partial payment of tax on self-employment income filed under a joint return.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Introduced in House

  summary · EN · 27 January 1981

  Open at official source

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.